TMI Blog1998 (6) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... n referred to us at the instance of the assessee is as to whether, on the facts and circumstances of the case, the Tribunal was right in holding that the reopening of assessment under section 147(b) is correct. The assessment for the assessment year 1975-76 concerning the assessee's income was reopened by the Income-tax Officer on the ground that at the time he completed the assessment he was no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial but what is material is as to whether the Income-tax Officer when completing the assessment was aware of and had taken note of the same. It has held that the Income-tax Officer was not aware of the judgment when the assessment was completed. Learned counsel for the Revenue invited our attention to the decision of the Supreme Court in the case of A. L. A. Firm v. CIT [1991] 189 ITR 285, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught to the notice of the Income-tax Officer when he made the original assessment order. It is also not the case of the assessee that the Income-tax Officer had knowledge of the decision when he made the order. The Tribunal has recorded a finding that the Income-tax Officer was not aware of the decision when the original order of assessment was made. The Tribunal, therefore, in our opinion, was ..... X X X X Extracts X X X X X X X X Extracts X X X X
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